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Netherlands: 2025 tax plan for BES Islands submitted to Parliament

Plan would reinstate key tax measures for BES Islands

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February 20, 2025

The government on December 13, 2024, submitted a bill to reinstate key tax measures for the BES Islands (Bonaire, Sint Eustatius, and Saba) initially set to begin in January 2025, but postponed due to the Grinwis Amendment.

The changes include linking the tax-free allowance to the statutory minimum wage, increasing the yield tax rate to 7.5%, lowering the threshold for the second income tax bracket, and raising the real estate tax rate for hotel properties to 11%.


For more information, contact a KPMG tax professional in the Netherlands:

Michael van Gijlswijk | vangijlswijk.michael@kpmg.com

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